During December,the Production Department of a Process Operations System Completed

Multiple Choice

During December,the production department of a process operations system completed and transferred to finished goods a total of 65,000 units of product.At the end of March,15,000 additional units were in process in the production department and were 80% complete with respect to materials.The beginning inventory included materials cost of $57,500 and the production department incurred direct materials cost of $183,000 during December.Compute the direct materials cost per equivalent unit for the department using the weighted-average method.

A) $3.70.
B) $2.38.
C) $2.82.
D) $3.12.
E) $4.79.